uwloo

ACC 464Tax Policy

Faculty
Arts
Offered
Fall
Credit
0.5
Last listed
1994–95

No longer offered. It’s in Waterloo’s scanned calendars from 1993–94 to 1994–95 (before that, 1982–83 to 1985–86 used the number for Taxation: Business and Property Income); the 1995–96 to 2023–24 calendars are on ucalendar.

An examination of the economic, political, legal and administrative aspects of selected contemporary issues in Canadian tax policy. The topics may include corporate loss transfers, minimum tax, auto expense rules, deductions for farm losses, tax simplification for small businesses, or other topics of current interest.

As printed in the 1993–94 to 1994–95 calendars, read by OCR; the scanned page is the original. Later calendars (1995–96 on) aren’t on uwloo.

Requirements, as last listed

Prereq: ACC 461

Check it elsewhere

In the scanned calendars

How it read in each calendar from 1982–83 to 1994–95, newest first. The text is OCR of the scanned pages; years whose wording matches are shown once, from the clearest scan. Each year links to its page on uwloo and to that page of the scanned PDF.

1993–94 to 1994–95 2 calendars

An examination of the economic, political, legal and administrative aspects of selected contemporary issues in Canadian tax policy. The topics may include corporate loss transfers, minimum tax, auto expense rules, deductions for farm losses, tax simplification for small businesses, or other topics of current interest.

Prereq: ACC 461

Offered Fall · 3 class hours a week · 0.5 credit

* Listed that year without a description, or as not offered.

Not in the 1986–87 to 1992–93 calendars.

1982–83 to 1985–86 4 calendars

Another title: Taxation: Business and Property Income, probably a different course under the same number (or a misread scan).

An in-depth study of the computation of business and property income with an emphasis on the case law that has developed in this area.

Prereq: Registration in AP 3 and ACC 463.

0.5 credit